Tax & Accounting Blog

Malaysia Publishes Updated TP Documentation Form

Malaysia Publishes Updated TP Documentation Form

On August 17, 2017, the Inland Revenue Board of Malaysia (IRBM) issued an updated Form MNE (PIN 1/2017) to collect certain information from taxpayers about their cross-border transactions for transfer pricing risk assessment purposes. Form MNE is Malaysia’s form of master file, covered under the OECD BEPS Action 13 recommendations. The … Read More

Sales and Use Tax Non-Collection Becomes a PR Risk for Online Sellers

Sales and Use Tax Non-Collection Becomes a PR Risk for Online Sellers

By Rebecca Newton-Clarke, J.D., Senior Editor, Checkpoint Catalyst This article first appeared in State & Local Tax Update, Thomson Reuters Checkpoint, 03/15/2018, and is the second installment in a special series dedicated to recent nexus developments. Last year, the Connecticut Department of Revenue Services sent requests for information to several large out-of-state internet sellers. The … Read More